Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Un-recorded and un-reconciled traded transaction entered by the assessee as per certificate from BSE vis-à-vis books of accounts maintained by the assessee - net profit ratio of 0.59% on recorded transactions accepted - AT
Un-recorded and un-reconciled traded transaction entered by the assessee as per certificate from BSE vis-à-vis books of accounts maintained by the assessee - net profit ratio of 0.59% on recorded transactions accepted - AT
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